2026 UPDATE · We are reviewing guidance against current IRS publications, forms, and collection standards.

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IRS expense standards lookup

Calculate verified national categories and use official IRS sources for local allowances.

National expense standards calculator

IRS tables effective June 29, 2026; checked October 12, 2026. Inputs stay in this tab and are not saved or transmitted.

Food, clothing and other items
$867 / month
Out-of-pocket healthcare
$90 / month
National categories subtotal only
$957 / month

This is not a total allowable expense or an IRS determination. Housing, transportation, health insurance and other necessary expenses are excluded—not treated as zero. Local standards generally use the lesser of actual spending and the applicable standard; exceptions require documentation. No offer or payment amount is calculated.

Methodology limits and remaining review

Source versions, effective dates and geographic coverage need validation. Missing county data must not silently become an allowed expense or an invented standard.

IRS Collection Financial Standards
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